Generally, at the federal level, all gross income earned by a citizen, resident, domiciled alien, or domestic corporation is subject to U. S. taxation, no matter where the income is earned.

一般说来，在联邦一级，凡公民、居民、在美国设定住所的外国人或美国公司等挣得的总收入，不问其在何地挣得，均须向联邦纳税。

youdao

Excise tax can adjust the in co me of citizen. following the economic growth of our country, the gap of citizen 's income enlarged and it's necessary to levy upon the excise tax to the luxury goods.

消费税对居民收入有调节作用。随着我国经济的增长，贫富差距的拉大，对奢侈品征收消费税越来越显示出其必要性。

youdao

There is NO income drain that is suffered by the U.S. when a citizen takes up residence outside of U.S. territory.

FORBES: Relinquishing U.S. Citizenship

The U.S. is among one of the few countries that taxes global income, no matter where the American citizen lives.

WSJ: Legal Hassles of Global Love Affairs | WSJ.Money Summer 2013